Statute
Section Sch1-5 — Income Tax Act 2007: Schedular taxable income: category A income
Text of the provision Official document
5 Schedular taxable income: category A income The basic rate of income tax for a trustee on each dollar of the trustee’s schedular taxable income that is for category A income is 0.28. Schedule 1 part A clause 5: amended, on 1 April 2011 (applying for the 2011–12 and later income years), by section 97(2) of the Taxation (Budget Measures) Act 2010 (2010 No 27).
Official source: legislation.govt.nz
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